Café 1821 Limited Registered Charity Number= 1089182 ReBistered Company Number: 04095364 Trustees, Report and Unaudited Financial Statements for the Year Ended 31 December 2025
CAFÉ 21 UMITEO Atnts lor the ye¥ Ènded 31 D¢rernb¢r 2025 Company Infoimation Director5 Report Independent Examiners. Report Statement of Financkil Activities 8alance Sheet Notes to the Financkal Statements
CAFÉ UMITED Attounts forthe rended 31 December2025 Compaoy Infommtion Dorertorsl Trustt5 Rev 8 Dyer rMR PHa8ue MrCGLunt Mrs S Barker Appointed 1.11.2025 Resigned 1.11.2025 AppoiAred 1.6.2025 Charliy Constttution Memorandum and Articles of Association 24 October 2(KKJ. amended 30 October 2C#JI. Company Re$i5tration Nurnber 4095364 Ch*rity Re8iStration Number 1089182 Christ Church Lord StreeL Southport. PR81 Independent Examlners JA Fell & Company 40 Hoghton StreeL Southport, PR9 OPQ Bankers HSBC 331 Lord St¥eeL Southport. PR8 INJ Page I
CAFÉ ts21 UMITED FortheYearded 31 OÈcember2025 The Direttors present their rewrt an¢J finanoal ststements the riod ended 31 December 2025. Objects ofthe tharity company a$ formed for the advancement of the Chrisuan reliyion. in particular by the provisi¢n of a Christian Coffee bar where Feople can gather together in a welcoming efftiiranmentto eat and drin The company 15 limited by Euarantee and has no share capitsl. Consequently no dlrector h3S held any financkil interest io the comp3ny. The day to day man4ement of the company is done bythe director5. Reviewof Artivities company has completed more trt twenty year5 of tradi iThitialty from premises in Tulketh Street Southport but since 2fy)7 has opetèted from premises at Christ Ch41h, Lord Street. Southport. We w)rk alongde the churd) in the fulfilment of its vi5i0n. Many of those folk attending mid-week artive$ 3t the Churth make use of the cafe and sorne of our customers are nowioinine in WTth our churth attwities and serv Our aim is to wovide good guality refreshThnts for anyE)dy. but in 3 PL1 where peaple find a warm welcome and a listenin8eai for those who are londyor jItW3ntto chat. On 1st June 2025 three ol our k)-serVIng directors retired from the thaFity and we wekomed on board two directors as detailed on tharTty Inforntion page. We are a member of the Warm Welcome Campaign whith operates beNveen September and March. The aim is to provide a warm space for those who are TuEIng with the cost of livi with rrental health probrn$ or those who are just and in reed of friendship. We provided free light refreshments and drink5 on one day of the week and sought to engage with nrnbers of ourlocal community. We received a grant frorn thesefton CVSto helplund this. Nnancial Remew DurinE the year ended 31 Oecember 2025 incorning resourtrs totalled [108.651 1£98.582 20241 from café 531es and donaiion> Resource5 expended in the period. whith is detsiled in the ststernent of Financial ActivÈties totalled EIIyJ.866 IE105.377 - 20241. leavin8 4 deftit for the year¢f El.215 Ideficit of £6.795- 20241. Resen$ Poliry The director5 rnaintain a policy of retaining a rnthimum ol £IO.CK)) in available unrestrieted fvJnds at anyone point in time to cover short term wothng catal and other requirements. As at 31 December 2025 the unre5triaed fund balance was £15.550 and it 15 intended to reduce the surplus reserves In the current year. Governar** A board of Dirertors who are also the trusiees of the Charity governs the COmny. Appoinirnent of new direaorsltr4Jgees 15 a matter for Ehe whole board. The board would give due conser¥t10n to the induction required for any new directors or trustees. The board meets formally èt least twi peryear. Risk smeme The Director5 have reved the ii5ks to which theLvmpary i5 exposed. Appropriate prOdurES are in plate to entify. mnrtorand rewthQse risks on 3 re8LTrJar basis. Page 2
CAFÉ ts21 UMITED Report of the Dlrectors For the year ended 31 December 2025 Related Partie5 There were no in5tsnces of transactions with related parties throughout the year. Publ1¢ Benefit The cafe aims to provide food and drink ai a all$tIC pri. Alongside this we seek to meet the social needs of those in our commijnity who do not have resources to pay for food. We also offer friendshtp, advi and prayer plus an easy threshold into the life of the church. The directors therefore consider that they have comp14ed with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their power5 or dutie5. Directors. Responsibilities The Directors are responsible for preparing the Directorfs Report and the fjnancial statements in accordance with applicable law and regulations. Company law requires the Directors to prepa finanaal statements for each f5#ancial vear. Under that law the Direetors have elected to prepare the fLnancial statements in accordance with Uni*d Kin£dom Generally Accepted Accounting Practice Iunited Kingdom Accounting Standards and applicable lawl. Under company law the directors must not approve the financial statement5 unle55 they are satisfied that they give a true and fair view of the state of affair5 of the company and of the net incoming resource5 of the tompany for that period. In preparing these financial rtaternents. the Directors art required to.. select suitable accounting policies and apply them consistendv; observe the methods and principles of the Charitie5 SORP= make judgment5 afid accountbng estimates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it ss inappropriate The Directors arè responsible for kÈèping aduate attounting records that arè sufficient to show and explain the comparf5 transactions and disclose with reasonable accuracy zt any time the financial position of the company and enable them to ensure that the rinancial statements compty wlth the Cornpanie5 Act 2)6. The Director5 are also re5pon5ible for Safeguarding the a55ets of the company and hence for tsking reasonable Steps for the prevention and dètection of fraud and other iriegularities. This report has been prepaied in accordance with the Special provi5ion5 relating to small companies within Part 15 of the Cornpanies Art 21x16. Approval This report was approved by the Directors on 2 June 2026 and signed on their behalf by= S Barker Director PaEe 3
INDEPENDENT EXAMINERS. REPORTTO THETRUSTEES OF CAFÉ 21 LIMITEO I report on the accounts of the charitable company for year ended 31 December 2025. which are set out on pages 5 to 9. Respectt¥e responslbllltles of trvstees and examlner The charitie5 trustees Iwho are also the directors of the company for the purpose of cornpany lawl are responsible for the preparation of the accounts. The charities irustees consider thai an audit is not required for this year under section 144 of the (harr(ies Act 2011 (the Charities Attl and that an independent exarnination is needed. Having being satisfied that the tharity is not subject to audit urtdef company law and is eligible fo¢ Independent examination it is rny responsibilrtyto.. examine the accounts under settKJn 145 ofthe Charities Att- to follow the procedure5 laid down in the GeTheral Direction5 gwen by the lunder seCtn 14515llbl of the Charibes Artl, and to state whether particular matters have come to my attentton. Basis of independent examineT< report My examination was carried out in accordance with the General DireetK)ns gNen by the Charity Commission. An examination includes a review of the accounting record5 kept by the charity and a compari50n of the accounts presented with those records. It also includes consideration of any unusual item5 or disclosures the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be reQuid in an audlt and, consequently. no opinion is given a5 to whether the accounts piesent a 'true and fair view. and the report És limited to those matter5 Set out in the statement below. Chartty Cornmission Independent examinerf statement In cornnettion with my examination. no matter has come to my attention= whieh gives me reasonable cause to believe that. in any material respecL the requirernents= to keep accounting records in accordan with $386 of the Companies Att 2(6.. and to prepare accounts whKh accord with the accountin8 records and to comptywith the accounting requirements of the Companies Act 2CQ6 and with the rnethods and principles of the Statement of Recommended P¥actice- Accountin8 and Reportin8 by Charities have not been met.. or to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Oated= I b OINer Grills FCA J A Fell & Company Chartered Accountsnts 40 Hoghton Street Southport PR90PQ RegiSted with the Insthtute of Chartered Accountants in England and Wale> Page 4
CAFÉ 1821 UMITED Statement of Finandal ArtlvÈties For the year ended 31 Dember 2025 31.12.2025 Total 31.12.2024 Total Income from: Donations 21al 872 1,773 Charitable Activities 21bl 106.029 95,059 Government Grants 2{cl 1.750 1,750 Total 108.651 98.582 Expenditure on: Charitable A¢tivities 31al 109,866 105.377 Total 109.866 105.377 Net income / (expenditure) 11.2151 6.795 RÈconciliatlon of Funds: Total Fund5 brought forward 16,765 23.560 Total Funds carried forward 15,550 16,765 The statement of financial actsvities includes all gains and losses recognised in the year. All income and expenditure derive from continuing artivities The statement of financial activtties also complies with the requirements for an income and expenditure actount under the Companies Act 2006. The notes on pages 7-9 form part of these financial statements. Page 5
CAFÉ 21 UMrrED Balance Sheet As at 31 December 2025 31.112025 Totsl 31.12.2024 Total FIXED ASSETS T3ngible assets 1.216 CURRENT A55m Stock Debtors and ptepayments Cash ai bank and tn hand 654 874 21,021 22.549 896 21,460 23.356 LIABILMES: Amoumfs FALUNG DUE WITHIN I YEAR 17.8061 17.C(lJl NEf CURRENT A55EtS IUABILmE51 15.550 15.549 NET ASSETS 15,550 16.765 FUNDS 15,550 16.765 For the financial year ended 31 Dernber 2024 the company was entitled to exemption from audit under settion 477 of the Companies Act 2(t6 relating to 5rnall ctsmpanies. Directors. responsibtlities.. The members not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476- The directors acknowledge their re5PDnsibilrties for complwng with the requirements of the V4ith respect to accounting records and preparation of financial statements. These financial st2tÈmÈnts have been prepared in accordan with prwsions applicable to companies subjÈtt to the small companies. regirne and FRS 102. Approved by the boaiil for issue on 2June 2026. S Barker, Dirertor Company Reglstration 0409S364 The notes on pages 7-9 form part of these finawal statements.
L ACCoUNll POLKIE5 1.1. 8asts of preparntwj The finanual statemefflts have been we9ared attoidance with the Charita14e Compan& 1tovemif dotumentl. the c¢MnieS kl FRS 102 Tr hnaKial Repty71 sdar ¥plKabk th th UK RepublK of Ire&n I"FPS iori and the Chart1 SORP .AttDunb Rer thatitse5.. SratemEnt ol Affommended PTrctice applicab to(harit$ prepaiW thr Xtouhts aL[dante wth the #n[lI ReWrti sr4Nd4rd applicab in i UKand ReoublKof tre4nd IFAS 1021" lef[eCtr l Januèry 20191. The Chanu+ Ctsnpany is a Public Benefit Entstya5 defird by FRS 102. thafity W1[ benefrtentrtY45defined tyFRSIO2. rinarKial ststennts ¥e pityawÈd undÈr thE h1arir c05t (¢]Ntl 5tedir4 whKh 15 the fctioN1 Currentyofthechbrity. LZ. Fuhds GefieFal funds rÈpresÈht funts fjft drIE¥that are not to any repTdbig their use and are available for application ro the £eneral purrx73e5 of the thwty. Al fvnds a unrestricted no restrNxed fund5 werErerew#durin8iheyEar or al#reI. Ro5tricWfund5 repre5entfundsdonpied fora p3ffKuLirwrp05e(rfthethw. vOnry iDCOry and dortiOnS ate ocludeo in if0118 res1¢¢5 are Eeceivab. Tal rectyeratde on Venanty or aid donatons $ re¢o8ns&l at the same rA)t thÈ incrrfne to the tax fatts is retognised. Grants IqaCtD the dwrityare accountedfi>ra5 S(x a5 the thrny is notified af it5 1 entidemenl and t likelMOuntdue. Resource5 eXended ¥re SWe¥W of kts¥itf5 on an bas of arry VAT which berecLwered. RenrO6aWKabloOPErots aSesre eypwditure aSinre& Gr8nts4nddon4tyon5arearffjuntedfryTkn p. Equipment within tych•rrty pren¥5e5l95r£1,ror15 a%¥JhaS ittsaL4utd. Tanwbk fixeda5setsare irsrtwty meoyyed C05LJfyYsL5ery• mea5urod ataI5tarvaltI0 netof depreoatK)n and any ynpaifTrwkes. Depre¢iètion is rec¢yised soastowiteotsthec05rwvth4tiw ofa55ets %reslk5overiheIrV5e1vI INe5 Onthe fDungba5ts'. PLint and e9nI 25%StA%ht Li Thegajn or fvxsariywoAthedopMJlot¥nJ55et &trMIn¢dtPdfertrttÉknÈIert prOed53j the rrwn8u0ftheasl¢carIreCllse thestaternen¥offin?nuale5. Govemmefit yanis afe rewy#sed at the Iw a5s• recel¥ed or rffor4abl@ there is ra50habLe S9jranlhJI theyJnrcwdItsSyblll be rnetandthE yants¥riH bE rE(er. A {rant thar Specffj pErtormarKe condrtkNI5 15 rTred inCDme the perfotrnat twdthons ale rnet. Where a ¥rant doe5 not 5Petrfy performartè tofwjitions K L%recO8nd in incrfftwhej the pr(e¢53re recew or re(eNab. AEtantrEt¢wed be1orettretv4nrt>tt1leria aRsatsfd o recognda$ a Ivabll. I.7Go&yCoeM The accounts ha¥e)een rrfepJred w the gixr¢rwcem bAsasthe direLEor5 hta reas¢¥b¢X[*ctstion that the
CAFÉ z1 UM Ntstrs tothe Fin•oal Slatemthts Fortheyw ended 31 December2025 2025 Totsi 2024 Total 21al. Donations Donations 872 L773 773 zlbl. CHARITABLEACnVITIES Caféturnover IC6,029 iObW 95.059 S5$9 21cl. Grants Grant- Sefton 1.750 1,750 1.750 L750 TOTAL INCOMING RESOURCES 108.651 3. RESOURCES USED 3131. ACtIVlTIES DIRECTLY RELATEDTO THE WORK OF THE CHARITY Fj and drifik purchases Consumables Wages Inwrance aeaninL reluseand hygiene Equipment Rent and lates Sundrs Bank charges Staff tra¥el exper Accountancy Repairs Legal and prolessh?nal Depreu3ti0n 24.540 24.171 677 61.fA)3 938 2.761 L063 10.781 198 L129 364 711 364 62.385 LC¥J3 L567 IL446 1,495 716 81 1216 1217 TOTAL RESOURCES LISED 105.377 P4e8
CAFÉ wrrED Notesto the FinanciJlStstements Forthe yearended 31 Detrmber2025 2025 Ttstsi 1024 Totsl 4 STAFFCOSts S31arie5 59.629 2.755 716 59,9)1 1.102 PeftsK)n costs Staff travel expense5 61.367 AvagÈ number of employees in the year No empbyee recewed annual remunerarion of over £6)A¥M). S.FIXED ASSETS Equipment Totsl At 1.1.25 Additions in year At 31.12.25 4,867 4,867 4.867 4.867 At 1.1.25 Char8eforthe year At 31.12.25 Net bookvaiue At 31.12.25 At 31.12.24 3.651 1.216 4A67 3.651 1.216 4.867 1.216 Z024 Toil 6. DEBTOR5 Tot*1 Prepayrnents 896 874 874 7. iIABILmES AWUPll5 FAiUNG DUE wrrHIN I YEAR Accruals Tax and secu 2.350 5,556 2.186 1,646 2.186 .ANALYSISOF NET ASSETS BYFUNDS Current assets Cuffent liabilities 23,356 22,549 12.1861 50 9.ANALYSIS OF AcllvTllES BYFUNO BJlarbc¢at Jnconmni Re5wrre5 Balance at 31.IL2015 UIIRESTRicfED FUND General Fund 16,765 108.651 109.866 15,550 Pa8e9